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    <title>Registration under GST</title>
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    <description>Business recipients must pay GST under reverse charge on legal services specified in the rates notification; legal services include advisory and representational work. Legal services supplied between advocates are exempt under the rates notification and so generally do not attract reverse charge. Goods transport operators and other recipients who procure taxable legal services must register and pay tax under reverse charge; casual taxable persons must register in the State of supply, and aggregate turnover for threshold purposes is computed on an all India PAN basis, including casual supplies.</description>
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